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Iceland has ratified and incorporated into its laws and regulations most of the conventions and instruments adopted by the International Maritime Organisation (IMO), such as: (...) International Convention for the Prevention of Pollution from Ships (MARPOL); (...)

[Context: 4.126. The main legislation governing the tourism sector is the Tourism Administration Act (Act No. 73/2005). The Act is administered by the Icelandic Tourist Board.]

The objective of the Act is to promote the development of tourism as an economic sector and an important facet of Icelandic economic and societal activity. The guiding principles are economic efficiency, Icelandic culture, environmental protection, professionalism, and the safeguarding of consumer interests.

The Icelandic Tourist Board is an independent authority under the Ministry of Industries and Innovation. Under the provisions of the Act, the Icelandic Tourist Board is responsible for: (...) (ii) development, quality control, and organizational issues related to tourism; that is, the implementation of a defined tourism strategy, the co-ordination of environmental and educational affairs, the dissemination of information, regional and local development, and international collaboration; (...)

(...) Additionally, under Commission Regulation (EC) No. 651/2014, on General Block Exemptions, state aid is permissible for certain categories; these include: (...) incentives as aid to environmental protection investment projects with a ceiling of €15 million. (...)

Under the Government's growth plan (Iceland 2020), the tourism sector was specifically identified as a main growth sector. In this regard, parliament approved the Tourism Strategy 2011-2020, in 2011. Salient aims of the strategy are: (...)
• to enhance quality, professionalism, safety, and environment-awareness in the tourism sector [57]; (...)

[57] Initiatives in this respect include: annual measurements of tourist carrying capacity in popular tourist places provided by the University of Iceland and Icelandic Tourism Research Centre; "Vakinn", the quality and environmental system for Icelandic Tourism, was established by the Icelandic Tourist Board; the Centre for Qualifications in the Tourist Sector was established in 2016; a webpage Safetravel.is was launched in 2016; and a safety application (app) "112 Iceland" was also launched.

Under the General Agreement on Trade in Services (GATS), Iceland has undertaken commitments in 9 out of 12 service sectors, including environmental services

Aid for Trade related activities are mainly within the priority sectors of fisheries and renewable energy, as sustainable use of natural resources is one of three focus areas in the Strategy for Iceland's International Development Cooperation

Although the Ministry for Foreign Affairs is responsible for foreign trade policy, other government agencies involved in formulating trade policy, including the Ministry of Industries and Innovation
responsible for fisheries and agriculture policy, and the Icelandic Food and Veterinary Authority in charge of the administration of organic production and monitoring of animal welfare

The European Economic Area (EEA) provides for the adoption of EU laws concerning the free movement of goods, services, capital, and persons, and cooperation in areas such as the environment, although Iceland has some derogations from EEA legislation, such as on house heating, electricity, and waste disposal

A new environmental tax was levied on liquid fossil fuels in 2010 in relation to carbon dioxide (CO2) emissions (2.6-3.1 ISK per litre), while excise duties on various motor vehicles have been lowered on low emission vehicles, but increased on higher emission vehicles